1.audit 审计 ~0r:Wcj x
2.attestation 鉴证 =p|,~q&i
3.credibility 可信赖程度 N8;/Zd;^
4.audit of financial statements 财务报表审计 aLTC#c%U
5.agreed-upon procedures 执行商定程序 O7b Tu<h=
6.high levels of assurance 高水平保证 -sl]
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7.compilation 编制 "#^11 o8
8.reliability 可靠性 k_.%(ZE
9.relevance 相关性 n\&[^Q#b|
10.professional skepticism 职业谨慎 rWEJCFa
11.objectivity 客观性 Ul7)CT2:
12. professional competence 专业胜任能力 lw0l86^Y
13.Senior/CPA-in-charge 项目经理 *?%DdVrO@
14.audit engagement letter 业务约定书 9.f/d4
15.recurring audit 连续审计 JX@/rXFY}
16.the client 委托人 6!])\Ay
17.change CPA 更换注册会计师 + |MHi C
18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 P#bZtWx'<N
20.the preceding CPA前任注册会计师 0t?:
21.issue the audit report 出具审计报告 DE:FWD<}
22.expert 专家 PX}YDC zP$
23.the board of directors 董事会 Ds c{- <v
24.knowledge of the entity‘ s business 了解被审计单位情况 OF'y]W&
25.assess material misstatement risks评估重大错报风险 Hzh?w!Ow
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Hrm^@3
27.a general knowledge of —— 初步了解―――的情况 }$r/#F/Fn
28.a more knowledge of—— 进一步了解的情况 yZ=wT,Y
29.the prior year‘s working papers 以前年度工作底稿 _v:t$k#sN
30.minutes of meeting 会议纪要 9m MPkgc
31.business risks 经营风险 ;QQLYT
32.appropriateness 适当性 <rV3(qb#]J
33.accounting estimate 会计估计 {Sm^F
34.management representations 管理层声明 [f,; +Ze
35.going concern assumption 持续经营假设 >
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36.audit plan 审计计划 0\84~t'[
37.significant audit areas 重点审计领域 E'zLgU)r`
38.error 错误 XhjH68S(
39.fraud舞弊 -bT1Qh
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40.modified or additional procedures 修改或追加审计程序 ) *ocX)AE
41.misappropriation of assets 侵占资产 h-<2N)>!
42.transactions without substance 虚假交易 M \rW
43.unusual pressures 异常压力 | u{NM1,
44.the suspected noncompliance 涉嫌存在违法行为 fF37P8Ir
45.materialiy 重要性 Svj%O(
46.exceed the materiality level 超过重要性水平 Z}6
47.approach the materiality level 接近重要性水平 W3K?K-
48.an acceptably low level 可接受水平 FB3C'!'<)
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 /9<zG}:B
50.misstatements or omissions 错报或漏报 Bfwa1#%?
51.aggregate 总计 xG i,\K\:
52.subsequent events 期后事项 =
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53.adjust the financial statements 调整财务报表 YNV4w{>FD
54.perform additional audit procedures 实施追加的审计程序 l1XA9>n
55.audit risk 审计风险 o8c4h<,
56.detection risk 检查风险 8%v1[Wi
57.inappropriate audit opinion 不适当的审计意见 45fk+#
58.material misstatement 重大的错报 2.6%?E]
59.tolerable misstatement 可容忍错报 X@JrfvKv[d
60.the acceptable level of detection risk 可接受的检查风险